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Investeringsregnskapet i offentlig sektor

Aktuelle regnskapsstandarder for investeringsregnskapet: KRS 3 om lån KRS 4 om skillet mellom drifts- og investeringsregnskapet
Investering defineres som anskaffelse av eiendeler til varig eie og bruk, og av vesentlig verdi. Vesentlighetskriteriet er kr 100 000, og den økonomiske levetiden er minst 3 år
Anskaffelse av varige driftsmidler blir utgiftsført i sin helhet i anskaffelsesåret
Created by: BunnyCPA